- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (02/02/1996)
- Gwreiddiol (Fel y'i Deddfwyd)
Companies Act 1985
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Rhagor o Adnoddau
Changes over time for: Paragraph 44F
No versions valid at: 02/02/1996
Alternative versions:
- 12/11/2004- Amendment
- 02/02/1996
Point in time - Stop date 06/04/2008- Amendment
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Yn ddilys o 12/11/2004
44F(1)The fair value reserve must be adjusted to the extent that the amounts shown in it are no longer necessary for the purposes of paragraph 44E(3) or (4).
(2)The treatment for taxation purposes of amounts credited or debited to the fair value reserve shall be disclosed in a note to the accounts.
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